Analysing and accounting cost of employment in tourism enterprises: A research

With the development of our age, accounting presents us the systematic recording of monetary transactions in an enterprise, summarizing and presenting them in reports, the commenting, analyzing and synthesis of the information about enterprise and naturally its employment expenses in the right way. The objective of this study is to tell how the calculation of efforts and human resources costs to the enterprise. In the first section of the research, after a general explanation about employment costs, there is classification of employment expenses. In this classification firstly direct and indirect employment expenses have been explained. Then reviewing the employment expenses, wage systems and its types have been told. These wage systems have been classified in subtitles as time-based, piece-work based, premium wage system and other promotion systems. After that employee wage and expenses have been examined. In the later stages of the thesis, responses have been searched to some special questions about employment expenses and direct employment expenses accounting has been mentioned. In the second section, control and analysis of employment costs in tourism sector have been reviewed. In this section, the control methods of the employment costs have been examined under subtitles, reporting the employment control subject has been mentioned and the procedure of Service Production Cost account has been stated. At the end of this section, sample accounting records have been made to finish this section of the thesis. In the third and last section, a research with survey method has been applied to Ege Region Tourism Enterprises, analyzed and synthesized to reach the results. Key Words : Employment, cost, expense, direct, indirect